The tunic of Styela clava(SCT) consists of a proteoglycan network. Regenerated cellulose films were prepared by solution casting and coagulation of SCT in N-methylmorpholine-N-oxide(NMMO)/$H_2O$(87/13 wt%). The crystalline structure of powdered SCT was primarily that of cellulose I. The crystalline structure of SCT films exhibited a cellulose II structure, similar to that of viscose rayon. Physical characterization of SCT films and fibers revealed an intrinsic viscosity($eta$) of 6.35 dL/g, average molecular weight($M_w$) of 423,000 g/M, and fiber density of 1.50 $g/cm^3$ with a moisture regain and water absorption of 10.20% and 365%, respectively. The results were similar to those of cellulose films regenerated from wood pulp. Films prepared with 6 wt% SCT exhibited strong tensile strength, high water absorption, and a greater degree of elongation. Scanning electron micrographs(SEM) of film cross-sections showed a layered, sponge-like structure.